Since its creation, the ECA has consistently promoted cooperation with the supreme audit institutions of the EU Member States.
Bilateral cooperation in the audit of EU funds
The Treaty on the functioning of the EU requires the ECA and national audit bodies of the Member States to cooperate in a spirit of trust, while maintaining their independence. Cooperation between the SAIs of the EU Member States and the ECA dates back to the beginning of the Court's existence in
, and has increased over the years.
Multilateral cooperation at the Contact Committee level
The ECA actively cooperates with the EU Member State SAIs through the Contact Committee framework.
The Contact Committee is an assembly of the heads of EU SAIs and the ECA, and meets each year. It provides a forum for cooperation and exchange of professional knowledge and experience on the audit of EU funds and other EU-related issues. Day-to-day contacts are maintained through liaison officers appointed by each institution. Working groups, networks and task forces are used to help develop common positions and practices.
Network of Candidate and Potential Candidate Countries’ Supreme Audit Institutions
The ECA cooperates with the SAIs of EU candidate countries and potential candidates to facilitate regular exchanges of information, develop audit methodologies and promote professional training. This is done in partnership with SIGMA (Support for Improvement in Governance and Management), a joint initiative of the Organisation for Economic Co-operation and Development (OECD) and the EU.
The main vehicle for cooperation is the Network of the SAIs of candidate and potential candidate countries, which operates similarly to the Contact Committee. Over the years, it has involved periodic meetings of the heads of SAIs and liaison officers, as well as working groups, seminars, workshops and parallel audits. The main goal is to promote the implementation of audit methods and techniques in compliance with international standards and best EU practices.